TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Bill 2013 Amends Section 245N of Income-tax Act on Advance Ruling Definitions, Effective April 2013 and 2015.</h1> Clause 44 of the Finance Bill, 2013 amends section 245N of the Income-tax Act concerning Advance Ruling definitions. It omits sub-clause (iv) in clause (a) and sub-clause (iiia) in clause (b), effective retrospectively from April 1, 2013. A new sub-clause (iv) is inserted in clause (a) to enable the Authority for Advance Rulings to assess if a proposed arrangement by any person, resident or non-resident, is an impermissible avoidance arrangement under Chapter X-A. Clause (b) is amended to include applicants seeking such determinations, effective from April 1, 2015.
TaxTMI 
TaxTMI 
